I.P. Mukerji, J. - (1.) On 25th September, 2014, I directed the Customs authorities to produce the records of the case in Court today. The material records are not produced. Mr. Saraf, learned counsel for the respondent Nos. 1, 2 and 3, submits that these records are misplaced and could not be retrieved.
(2.) It appears from a copy of a document handed up to this Court by Mr. Chakraborty, learned senior counsel for the petitioner, that an order -in -original was passed by the Assistant Commissioner of Customs on 24th September, 2009. In that order there was a 'presumption' that the licensee had made importation of the goods of CIF value of Rs. 91,80,000/ -. The duty forgone was taken as Rs. 91,80,000/ - being hundred per cent of the CIF value.
(3.) It appears from the records that the 8th March, 2006 order, referred to in the said order dated 24th September, 2009, was passed on 16th March, 2006 [see Annexure 'P -1' at Page 28 of the petition].;